Consequences of the Financial Markets Authority Guidelines on the Relevance of Non-GAAP Earnings
In this paper, we investigate the consequences of the FMA guidelines on the relevance of non-GAAP earnings (NGE). These guidelines require firms NGE to conform to a certain code of practice to improve transparency and comparability. From our sample of 441 NGEs disclosed over the period 2011-2017, we...
Gorde:
| Argitaratua izan da: | URI:https://journals.openedition.org/fcs, |
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| Egile Nagusiak: | , |
| Formatua: | Article ou chapitre numérique |
| Hizkuntza: | Anglais |
| Argitaratua: |
Finance Contrôle Stratégie
2024
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| Gaiak: | |
| Sarrera elektronikoa: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |